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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Salmon Perspectives Ltd v Revenue & Customs [2008] UKVAT V20844 (24 October 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20844.html Cite as: [2008] UKVAT V20844

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20844

Value Added Tax - Default surcharge - Late payment of VAT on account of the responsible person forgetting to action the payment on time - Appeal dismissed

LONDON TRIBUNAL CENTRE

SALMON PERSPECTIVES LTD Appellant

and –

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents

Tribunal: HOWARD M NOWLAN (Chairman)

PAUL F ADAMS, FCA

Sitting in public in Bristol on 14 October 2008

Mr S Phillips, director of Salmon Perspectives Ltd, for the Appellant

Mr J Holl of HM Revenue & Customs Solicitor's Office, for the Respondents

© CROWN COPYRIGHT 2008


 


DECISION

1. This was a case where the Appellant's director candidly admitted that the late payment was due to "inattention and a number of errors made by Salmon", from which the company did not benefit in any way. The only request made was that discretion would be exercised to remove the surcharge, albeit that no serious claim was made that the company had any excuse, let alone a reasonable excuse within the required legal manner, for the late payment.
2. The Tribunal itself has unfortunately no power to mitigate penalties and no power to exercise any discretion to waive them. Accordingly the appeal must be dismissed.
3. We are at least pleased to be able to record that the Respondent's representative had volunteered that he would recommend that a phased payment facility would be afforded to the Appellant for the payment of the penalty.

HOWARD M NOWLAN

CHAIRMAN

RELEASED: 24 October 2008

LON 2008/1440